\begin{tabular}{@{}lccccccccccc@{}}%
\toprule%
&\multicolumn{4}{c}{Expanding}&&\multicolumn{4}{c}{Rolling}&&\\%
\multicolumn{1}{c}{}&\multicolumn{1}{c}{Pred}&\multicolumn{1}{c}{Avg}&\multicolumn{1}{c}{SD}&\multicolumn{1}{c}{SR}&\multicolumn{1}{c}{}&\multicolumn{1}{c}{Pred}&\multicolumn{1}{c}{Avg}&\multicolumn{1}{c}{SD}&\multicolumn{1}{c}{SR}&\multicolumn{1}{c}{}&\multicolumn{1}{c}{Exp. vs. Roll}\\%
\cmidrule{2%
-%
5}%
\cmidrule{7%
-%
10}%
\cmidrule{12%
-%
12}%
Lo&$-1.589$&$-1.678$&$2.021$&$-0.830$&&$-1.503$&$-1.502$&$1.865$&$-0.805$&&\\%
2&$-0.713$&$-0.673$&$1.651$&$-0.408$&&$-0.714$&$-0.575$&$1.679$&$-0.343$&&\\%
3&$-0.435$&$-0.378$&$1.497$&$-0.252$&&$-0.469$&$-0.360$&$1.535$&$-0.234$&&\\%
4&$-0.280$&$-0.218$&$1.366$&$-0.159$&&$-0.331$&$-0.212$&$1.492$&$-0.142$&&\\%
5&$-0.173$&$-0.115$&$1.412$&$-0.081$&&$-0.234$&$-0.094$&$1.471$&$-0.064$&&\\%
6&$-0.082$&$-0.044$&$1.451$&$-0.030$&&$-0.151$&$-0.092$&$1.405$&$-0.065$&&\\%
7&$0.010$&$-0.008$&$1.569$&$-0.005$&&$-0.070$&$-0.010$&$1.494$&$-0.007$&&\\%
8&$0.114$&$0.028$&$1.654$&$0.017$&&$0.020$&$0.049$&$1.544$&$0.031$&&\\%
9&$0.261$&$0.157$&$1.718$&$0.091$&&$0.144$&$0.125$&$1.631$&$0.077$&&\\%
Hi&$0.709$&$0.477$&$2.060$&$0.231$&&$0.544$&$0.480$&$2.023$&$0.237$&&\\%
\midrule%
H{-}L&$2.298$&$2.155$&$1.634$&$1.319$&&$2.047$&$1.982$&$1.397$&$1.419$&&\\%
&&$\footnotesize{(10.57)}$&&$\footnotesize{(7.32)}$&&&$\footnotesize{(13.71)}$&&$\footnotesize{(7.07)}$&&\\%
&&&&&&&&&&&\\%
call&$2.331$&$2.370$&$2.000$&$1.185$&&$2.030$&$2.089$&$1.861$&$1.123$&&\\%
put&$2.091$&$2.176$&$1.654$&$1.316$&&$1.937$&$2.015$&$1.432$&$1.408$&&\\\bottomrule%
%
\end{tabular}